TaxTMI 
TaxTMI 
2023 (6) TMI 200
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....d at Rs. 4, 16,367 as detailed in Table-V under Para 3.1 of the Show Cause Notice; I order that an amount of Rs. 49,446, deposited by M/s. Citizen Scales India (P) Ltd vide TR-6 Challan No. 10860289 dated 10.3.2011, be appropriated towards the differential duty under section 28(8) of the Customs Act, 1962; I order that the bill of entry be accordingly finalized; (ii). I impose a penalty of Rs 50,000(Rupees Fifty Thousands only) on M/s Citizen Scales India (P) Ltd under Section 112(a) of the Customs Act, 1962 27. (i). I order that the classification of goods, imported vide Bill of entry No. 682092 dated 09.06.2010, be changed from declared CTH 84239020 to CTH 90610010; I confirm differential Duty of Rs. 34,641 (Thirty Four Thousand six hundred and Forty One Only), as detailed in Table-VI under Para 3.2 of the Show Cause Notice, on the goods imported vide Bill of entry No. 682092 dated 09.06.2010, from M/s. Citizen Scales India (P) Ltd under section 28(8) of the Customs Act, 1962. (ii). I order that differential duty as at 27 (1) above be paid along with the applicable interest under Section 28 AA of the Customs Act, 1962. (iii). I order that the b....
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....gnment declaring goods as part of weighing scales on specific complain received that they were indulged in misdeclaration of description and value of the goods. Investigations were undertaken against the appellant. In the investigation it was found that appellant was not only engaged in importation of said goods but had also imported another category of goods namely Ultrasonic Cleaner. B/Entry No. & Date Description of goods & declared CTH Qty Pcs. Decl. A.V. (in $) Assessed @% Total decl. A.V (in Rs) Duty Paid (in Rs) 929355 25.07.08 Ultrasonic Cleaner CD 4820 8433 60 10 150 42.833 BCD 7.5% CVD-Nil 291111 35032 779666 11.02.09 Ultrasonic Cleaner CD 4820 8433 60 10 100 42.6 BCD 7.5% CVD-10% 223511 53408 863809 20.04.09 Ultrasonic Cleaner 10L with heater & LCDU/ Cleaner-10L with Heater U/Cleaner-5L 8433 60 10 5 10 30 312 228 115 BCD 7.5% CVD-8% 383825 82609 885252 06.05.09 Ultrasonic Cleaner CD 4820 8433 60 10 150 41.6 BCD 7.5% CVD-8% 335426 72223 674537 ....
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....ble VI & Table VII should not be demanded from them under Section 28 (4) of the Customs Act 1962 along with interest under Section 28 AA of the Act ibid, on the duty short paid should not be demanded and recovered from them. (vi) The above said amount of differential duty should not be appropriated and adjusted against the sum of Rs. 5,00,000/- deposited as R.D. with the department vide TR 6 Challan no. HC 1461 dated 20.12.2010. (vii) Penalty under Section 114A of the Customs Act, 1962 should not be imposed on them for the acts of omission and commission in respect of the past imports made by them.' 2.3 The show cause notice has been adjudicated by the impugned order. Aggrieved appellant have filed this appeal. 3.1 We have heard Shri. Anil Mishra, Advocate for the Appellant and Shri. S K Hatangadi, Assistant Commissioner, for the Respondent. 3.2 Arguing for the appellant Learned Counsel submits that on instructions he do not dispute any other issue decided by the impugned order except for valuation of Ultrasonic Cleaners. The valuation of Ultrasonic Cleaners that has been determined by applying deductive value method. Whereas in his subm....
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....photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic beam or plasma arc process". The imported goods had the description as Ultrasonic Cleaner, thus, correctly classifiable under CTH 8456 20 00. Director of the firm Shri Sanjay C Shah in his statement dated 19.04.2012 also accepted that these goods had been wrongly classified under CTH 8433 wherein he agreed that correct classification of the goods "Ultrasonic Cleaner " is 8456. I also find that in the past also they have cleared one consignment of Ultrasonic Cleaner vide Bills of Entry No. 674537 dated 11.09.2009 under CTH 8456, which clearly indicates that importers were aware of the correct classification of the goods but they deliberately classified the goods under CTH 8433 to evade payment of applicable Customs duty. 22. I find that the goods imported have been declared as "parts of Balance "and found to be the Balance in CKD condition. Therefore, there is reasonable belief that the declared value of the goods also been misdeclared and hence cannot be accepted as true transaction value. In terms of decision in case of M/s. Varsha Industries (1996(82) E.LT. 225) and Nidhi industries 1996(8....